Rhode Island General Laws Title 44. Taxation § 44-70-1. Definitions

(1) “ Administrator” means the state tax administrator in the department of revenue as set forth in chapter 1 of title 44.

(2) “Cannabis,” “marijuana establishment,” “marijuana paraphernalia,” “marijuana products” and “marijuana retailer”, shall have the same meaning as defined in chapter 28.11 of title 21.

(3) “Cannabis control commission” means the entity established as set forth in chapter 28.11 of title 21.

(4) “Local cannabis excise tax” means the tax set forth in § 44-70-3.

(5) “State cannabis excise tax” means the tax set forth in § 44-70-2.